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Town of Mulgrave
Expenditures Policy
Title:
1. This Policy is entitled the "Expenditures Policy".
Interpretation
2. In this Policy,
(1) "budgeted expenditure" means an expenditure which, when taken together with other
expenditures made in, or committed for, the fiscal year-to-date that are in the same specific
budget category, does not exceed the amount currently budgeted by resolution of Council,
provided however that an expenditure shall not be considered to be a budgeted expenditure
solely because of the existence of a general contingency category to meet unbudgeted
expenses;
(2) "CAO" means the Town of Mulgrave's Chief Administrative Officer;
(3) "funds-over-budget resolution" means a resolution authorizing resources from
unbudgeted revenues or underutilized budget expenditure categories to be used for other
budget expenditure categories;
(4) "immediate expenditure condition" means a condition that was not foreseen at a
preceding Council meeting and which, in the CAO's reasonable judgment, requires a
decision to be made:
(a) before the next scheduled Council meeting, in the case of expenditures aggregating
$5,000 or less; and
(b) before an emergency meeting of Council can practicably be convened, in other cases;
3. In making expenditures or incurring liability to make expenditures, the CAO and any employee of
the Town of Mulgrave to whom the CAO delegates authority to make expenditures shall comply
with all applicable By-laws, Policies or Resolutions of Council, and with any other restriction
imposed by law. For example, in making expenditures, the CAO shall comply with any Policy,
Resolution or Provincial statute requiring a public tendering process for the purchase of certain
goods and services.
Town of Mulgrave Policy & Procedures Manual
Expenditures Policy
Adopted by Council: September 2, 2008
Page 2 of 3
4. In the absence of an express direction by Council to the contrary in regards a specific possible
expenditure, and subject to the other provisions in this Policy, the CAO may make or may authorize
an employee of the Town of Mulgrave to make expenditures:
(1) which are budgeted expenditures;
(2) which have been specifically authorized by Resolution of Council;
(3) which are necessary to carry out a contract which has been authorized by Resolution of
Council, including, but not limited, to a contract for the loan of money;
(4) to discharge a specific statutory obligation of the Town of Mulgrave, such as, but not
limited to, payments to a School Board mandated by the Education Act;
(5) to transfer tax revenues rated and collected for a special purpose body, such as, but not
limited to, a fire protection charge;
(6) to comply with a Court Order or other valid and subsisting legal obligation;
(7) which are within the parameters of Resolution of Council authorizing the use of budget
authority to be transferred from one budget category to another;
(8) to respond to an immediate expenditure condition;
(9) which are within a temporary spending authority conferred by Council Resolution; or
(10) which are authorized by a funds-over-budget Resolution of Council.
5. The CAO shall not delegate to any other employee of the Town of Mulgrave the authority to make
expenditures in excess of $2,500.
6. For purposes of sections 2 to 5 of this Policy, the amount of an expenditure which is made in
installments or other periodic payments is deemed to be the aggregate of the installments or periodic
payments.
7. The following expenditures of the Town of Mulgrave may be paid by automatic bank debit:
a) Electricity
b) Insurance
c) Heating Oil
d) Telephone Expenses
8. Expenditures to persons owing money to the Town of Mulgrave may be made by way of set-off.
Town of Mulgrave Policy & Procedures Manual
Expenditures Policy
Adopted by Council: September 2, 2008
Page 3 of 3
9. All other expenditures in excess of $100 shall be made by cheque. All cheques shall be signed by
two persons, one of whom is either the Mayor, the Deputy Mayor, or a Council Member designated
by a Resolution of Council as a signing officer, and the other of whom is either the CAO, the Deputy
Administrative Officer or another staff member designated by a Resolution of Council as a signing
officer.
10. When being presented with cheques to sign, a signing officer shall also be presented with
purchase orders or expenditure approvals initialed or signed by the CAO or other person authorized
under this Policy to make the expenditure, and may request such other information necessary to
determine whether the expenditure is being paid in compliance with this Policy.
Certification for Town of Mulgrave Policy & Procedures Manual:
Date of notice to Council Members of Intent to Consider [7 Day minimum]: August 26, 2008
Date of Passage of Current Policy: September 2, 2008
I certify that this Expenditures Policy was adopted by Council as indicated above.
____________________________ ________________________
Municipal Clerk Date